Real Decreto 704/2002 de 19 de julio, por el que se incorporan las modificaciones de determinadas Directivas comunitarias sobre asistencia mutua en materia de recaudacion BOE n° 183 du 01/08/2002 p. 28451

This Royal Decree implements changes to EU directives concerning mutual assistance between member states for the recovery of tax claims. It ensures that national authorities can cooperate more effectively in collecting taxes owed across borders. This affects individuals and businesses with tax liabilities in multiple EU countries, aiming to improve the fairness and efficiency of tax collection across the Union.